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2015 (10) TMI 983 - AT - Central ExciseDenial of CENVAT Credit - denial on the sole ground that the said trucks are motor vehicle on which cenvat credit is available only to the specified service provider and not to the manufacturer of the excisable goods - Held that:- On perusal of the definition of 'input' contained in Rule 2 (k) of the Rules, it reveals that the manufacturer is permitted to take cenvat credit on all goods used in the factory for manufacture of the final product. The goods on which cenvat credit is not permissible has been clearly spelt out in the exclusion clause of the definition of 'input'. The JO trucks are not considered as motor vehicle as per the Section 2 (28) of the Motor Vehicles Act, 1988, since the same are used only in a factory or in any other enclosed premises. With regard to concrete sleepers used for laying railway lines within the factory premises, I am of the considered opinion that the said item is not falling under the exclusion clause of the definition of input and as such by nature of its use and its participation in the manufacture/ production of the excisable goods, the same should be considered as input for the purpose of taking cenvat credit. - process of handling/lifting/pumping/transportation of raw materials also a process in or in relation to manufacture, if integrally connected with further operations leading to manufacture of goods. - No substance in the impugned order, and as such, the same is set aside - Decided in favour of assessee.
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